Ramifications of Covid-19 on management accounting teaching and research

Gary Spraakman

Journal of Accounting & Organizational Change, 2020, vol. 16, issue 4, 593-598

Abstract: Purpose - The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research. Design/methodology/approach - This paper is a reflection essay on management accounting. Findings - The author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19. The author expects that they will have to introduce integration to the management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future. Research limitations/implications - This paper is limited as it is a personal reflection. Practical implications - COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques. Social implications - Opportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting. Originality/value - The extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting. Everyone learns from extreme experiences.

Keywords: Research; Teaching; Budgeting; Strategy; COVID-19 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2020-0106

DOI: 10.1108/JAOC-08-2020-0106

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